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statement. P5-3A The following events occur for The Underwood Corporation during 2018 and 2019, its first two years of operations. June 12, 2018 September 17, Record tra to accoun (LO5-3, 5 Provide services to customers on account for $41,000 Receive $25,000 from customers on account. 2018 December 31, 2018 Estimate that 45% of accounts receivable at the end of the year will not be received. Provide services to customers on account for $56,000 Receive $10,000 from customers for services provided in 2018 Write off the remaining amounts owed from services provided in 2018 Receive $45,000 from customers for services provided in 2019 March 4, 2019 May 20, 2019 July 2, 2019 October 19, 2019 December 31, 2019 Estimate that 45% of accounts receivable at the end of the year will not be received. Required: 1. Record transactions for each date. 2. Post transactions to the following accounts: Cash, Accounts Receivable, and Allowance for Uncollectible Accounts. 3. Calculate the net realizable value of accounts receivable at the end of 2018 and 2019